Legal Insights
Plain-language guides and case briefs on Philippine law — researched from the firm's law library of 184,000+ statutes, Supreme Court decisions, and agency issuances, and written so non-lawyers can understand and act on them.
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Constructive Dismissal, Demotion, and Anti-Union Acts as Illegal Termination
When demotion and anti-union harassment amount to constructive dismissal, and how corporate mergers affect liability.
Project vs Regular Employment: Defining Boundaries of Fixed-Term Contracts in the Philippines
The Supreme Court clarifies when project-based employees become regular employees and the validity of fixed-term contracts in Philippine labor law.
Prescription in Tax Refund Claims: Strict Adherence to the Two-Year Rule
The Supreme Court in Metropolitan Bank v. CIR held that the two-year period to claim a tax refund runs from the date of payment, not from the filing of the annual return.
Excise Tax on Cigarette Bundles: The Sin Tax Law and Packaging Rules
The Supreme Court ruled that excise tax applies to a 20-stick bundle as a whole, not to individual 5s or 10s pouches.
Project Employees vs Regular Employees: When Contracts Determine Labor Status
Supreme Court clarifies when project-based employees remain project employees despite repeated rehiring and performing tasks necessary to business.
Insurance Proceeds AND Corporate Rehabilitation Land Banks Obligation TO Reimburse
Final Judgment Immutability and Limits of Execution in Land Reclamation Disputes
Philippine Supreme Court ruling on final judgment immutability, execution limits, and procedural remedies in land reclamation disputes.
Protecting Conjugal Property DUE Process IN Summons AND Third Party Claims
Reasonable Doubt Prevails Acquittal IN Rape Case Hinges ON Consensual Circumstances
BIR Assessments Without a Letter of Authority Are Void for Lack of Due Process
Philippine Supreme Court voids BIR deficiency assessments issued without a Letter of Authority, and clarifies HMO gross receipts for VAT.
HMO VAT Assessments Void Without Letter of Authority: Medicard Case
Supreme Court voids HMO VAT assessment without Letter of Authority; only service fees, not earmarked medical funds, are taxable gross receipts.
Certiorari as Exception to Appeal: Grave Abuse of Discretion in Court Dismissals
When can certiorari replace appeal? The Supreme Court explains the exceptions in Martinez v. Buen, including grave abuse of discretion.
Co-Ownership and Lease Agreements: Property Rights After a Spouse's Death
Learn how the Supreme Court resolved lease, co-ownership, and property rights disputes after a spouse's death in Uy v. Estate of Vipa Fernandez.
Accountability in the Judiciary: Judges and Clerks Held Liable for Neglect of Duty
The Supreme Court reminds judges and court clerks that negligence delays justice. Learn the rules on accountability from a 2017 case.
When Court Staff Fail: Accountability for Delayed Case Resolution
A Supreme Court ruling clarifies that judges cannot hide behind staff negligence when motions remain unresolved for years.
Correcting Birth Certificate Entries: When Courts Lack Jurisdiction Under RA 9048
Philippine Supreme Court clarifies when correction of first name in birth certificate requires administrative remedy under RA 9048, not court petition.
Correcting Birth Certificate Entries: When to File with the Civil Registrar or the Court
Philippine Supreme Court clarifies when birth certificate corrections need administrative filing under RA 9048 versus judicial action under Rule 108.
Compromise After Judgment: How a Settlement Can Override a Final Court Decision
The Supreme Court explains when a compromise agreement can validly novate a final judgment, even after execution has begun.
Determining Just Compensation in Agrarian Reform: Balancing Land Value and Legal Mandates
Philippine Supreme Court clarifies how just compensation is determined in agrarian reform cases, balancing land value factors and legal mandates.
Positive Identification Over Alibi Upholds Conviction In Murder Case
The Supreme Court affirms a murder conviction, ruling that positive identification by eyewitnesses outweighs the weak defense of alibi and denial.
Upholding the Validity of a Sale When Allegations of Forgery Fall Short
The Supreme Court explains when a notarized deed of sale stands despite claims of forgery, and why bare allegations are not enough.
Farmlot Reclassification Does NOT Exempt Land From Agrarian Reform
The Supreme Court ruled that reclassifying agricultural land as a farmlot subdivision does not remove it from agrarian reform coverage under RA 6657.
Mental Capacity AND Donations Protecting THE Vulnerable From Undue Influence
Agrarian Reform Reclassification As Farmlot Subdivision Does NOT Exempt Land From CARP Coverage
Supreme Court rules that reclassifying agricultural land as a farmlot subdivision before CARP does not exempt it from agrarian reform coverage.